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COUNTY F HAWAII <br />Comprehensive Annual Financial Report <br />For the Fiscal Year Ended ,dune 30, 2012 <br />Table of Contents <br />FINANCIAL SECTION <br />Report of Independent Auditor's 1 <br />Management's Discussion and Analysis 15 <br />Basic Financial Statements: <br />G vemment-vide Financial Statements: <br />Statement of Net Assets 2 <br />Statement of Activities 30 <br />Fund Financial Statements; <br />PaRe <br />INTRODUCTORY DUCTORY S TION <br />32 <br />Letter of Transmittal <br />I <br />GFA. Certificate of Achievement <br />33 <br />Organization Chart <br />List of Elected Officials <br />10 <br />List of Principal Officials <br />11 <br />FINANCIAL SECTION <br />Report of Independent Auditor's 1 <br />Management's Discussion and Analysis 15 <br />Basic Financial Statements: <br />G vemment-vide Financial Statements: <br />Statement of Net Assets 2 <br />Statement of Activities 30 <br />Fund Financial Statements; <br />Balance Sheet - Governmental Funds <br />32 <br />Reconciliation ofthe Governmental Funds Balance Sheet to the <br />Statement of Net Assets <br />33 <br />Statement of Revenues, Expenditures, and Changes in Fund Balances - <br />Govemmental Funds <br />3 <br />Reconciliation of the Change in Fund Balances of Governmental <br />Funds to the Statement of Activities <br />3 <br />Statement ofF Revenues,, Expenditures, and Changes in Fund Balance - <br />Budget and Actual (Budgetary Basis) - General Fund <br />3 <br />Statement of Net Assets - Proprietary Funds <br />42 <br />Statement of Revenues, Expenses, and Changes in Fund Net Assets - <br />Proprietary Funds <br />43 <br />Statement ofCash Flows - Proprietary Funds <br />44 <br />Statement of Fiduciary Net Assets - Fiduciary Funds <br />45 <br />Statement of Charges in Fiduciary Net Assets - Fiduciary Funds <br />46 <br />Dotes to the Basic Financial Statements <br />47 <br />Required Supplementary Information <br />87 <br />